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Double Tax Agreements

The Role of Double Tax Agreements

Singapore

2009 Agreement

Text: PDF - 186KB
Word - 154KB
Status: Not yet in force
Signed: 21 August 2009
In force: Pending
Effective: -
Legislation: -

1973 Agreement

Status: In force
Signed: 21 August 1973
In force: 1 December 1973
Effective: In New Zealand: From the income year beginning 1 April 1973.
In Singapore: from the year of assessment beginning 1 January 1974. (refer Article 23)
Legislation: Double Taxation Relief (Singapore) Order 1973

Protocol to the 1973 Agreement

Status: In force
Signed: 21 August 1973
In force: 1 December 1973
Effective: In New Zealand: From the income year beginning 1 April 1973.
In Singapore: from the year of assessment beginning 1 January 1974. (refer Article 23)
Legislation: Double Taxation Relief (Singapore) Order 1973

Second Protocol to the 1973 Agreement

Status: In force
Signed: 1 July 1993
In force: 10 September 1993
Effective: 1 July 1993. (refer Article II)
Legislation: Double Taxation Relief (Singapore) Order 1973, Amendment No. 1.

Third Protocol to the 1973 Agreement

Text: PDF - 68KB
Word - 40KB
Status: In force
Signed: 5 September 2005
In force: 17 August 2006
Effective: Apply to inome derived on or after 1 January 2006

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